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SECTION 241
Files, indexes, and entries
Lien (LIE) CHAPTER 33, ARTICLE 10-A
§ 241. Files, indexes, and entries. 1. When a notice of federal lien
or a notice of revocation of any certificate described in subdivision
one of section two hundred forty-two is presented to the secretary of
state for filing, he or she shall cause such notice to be marked or
assigned a consecutive file number, held and indexed in accordance with
the provisions of section 9--519 of the uniform commercial code as if
such notice were a financing statement within the meaning of the uniform
commercial code; provided however that an acceptable alternative to
filing such notice in a paper format shall be the filing of such notice
by computerized methods established by the secretary of state such that
each notice shall constitute a unique computerized informational record
and each such record shall be assigned a consecutive file number, held
and indexed in accordance with section 9--519 of the uniform commercial
code.

2. The city register of the city of New York and the various county
clerks shall procure, at the expense of the city or county, a file to be
styled and labeled "Federal lien notices", and an index book or card
index system or computerized index system to be styled and labeled
"Federal lien index." When a notice of any such federal lien is
presented to any such officer for filing, he shall endorse thereon his
serial number and the date, hour and minute of its receipt, file it in
numerical order and shall enter it alphabetically in the federal lien
index. The entry shall show the name and residence of the taxpayer named
in the notice, the aforesaid endorsed serial number, the date of filing
and the total amount of the lien, including interest and penalty.
Whenever the federal lien index prescribed by this subdivision shall be
recopied or reindexed, the entries therein shall show the information
required by this subdivision.

3. The town and city clerks outside the city of New York in whose
offices notices of federal tax liens have been filed on or before July
second, nineteen hundred sixty-six shall, on or before September first,
nineteen hundred sixty-eight deliver all such notices of liens and
certificates and notices affecting such liens to the clerk of the county
within which such town or city clerk's office is located, and each such
county clerk shall receive such documents and maintain them in a file
styled and labeled "Federal tax lien notices filed with clerks of towns
and cities in this county prior to July 3, 1966." Each such clerk shall
also receive and maintain in such file any certificates and notices
which affect such documents and which may be filed pursuant to
subdivision two (b) of section two hundred forty hereof at any time in
the future. Each such county clerk shall procure at the expense of the
county an index book or card index system to be styled and labeled
"Federal tax lien index of liens filed with clerks of towns and cities
in this county prior to July 3, 1966" and shall enter therein a record
of each notice of lien or certificate received from any such town or
city clerk and any notices or certificates received thereafter affecting
such documents. The entry shall show the name and residence of the
taxpayer named in the notice, the serial number, if any, of the original
recording officer, the date of original filing, and the total amount of
tax, interest and penalty shown on such notice. Whenever the federal tax
lien index prescribed by this subdivision shall be recopied or
reindexed, the entries therein shall show the information required by
this subdivision.

4. On or before November first, nineteen hundred eighty-seven, the
secretary of state shall cause a search to be made of the records of the
clerk of each United States district court within the state for notices
of federal liens filed therein from January first, nineteen hundred
seventy-four until the effective date of this subdivision. On or before
December first, nineteen hundred eighty-seven, the secretary of state
shall file in his office such information as is required pursuant to
paragraph (a) of subdivision two of section two hundred forty of this
article and shall forward to each county clerk the notices of federal
liens affecting real property situated within each such county or
affecting a lienee who is a resident of each such county or if there are
none, a certificate so stating, which information shall be filed by the
county clerk on or before January first, nineteen hundred eighty-eight.
Each county clerk shall maintain such documents in a file styled and
labeled "Federal lien notices filed with the clerk of the United States
district court for this county subsequent to January 1, 1974." Each such
clerk shall also receive and maintain in such file any certificates and
notices which affect such documents and which may be filed pursuant to
section two hundred forty of this article at any time in the future.
Each such county clerk shall procure at the expense of the county an
index book or card index system to be styled and labeled "Federal lien
index of liens filed with the clerk of the United States district court
for this county subsequent to January 1, 1974" and shall enter therein a
record of each such notice of lien or certificate and any notices or
certificates received thereafter affecting such documents. The entry
shall show the name and residence of the lienee named in the notice, the
serial number, if any, of the original recording officer, the date of
original filing, and the total amount of lien, including interest and
penalty shown on such notice. Whenever the federal lien index prescribed
by this subdivision shall be recopied or reindexed, the entries therein
shall show the information required by this subdivision. Notwithstanding
any contrary provision of this subdivision any county clerk's office
having the capability of incorporating such documents into existing
federal lien records may make such incorporation rather than creating
and maintaining the separate files required by this subdivision.